PENGARUH RISIKO PERIKATAN, KEMUNGKINAN KLIEN MENGALAMI KESULITAN KEUANGAN, DAN PROFESIONALISME AUDITOR TERHADAP RISIKO AUDIT YANG DAPAT DITERIMA

FITRIANA, YUDHIA NUR (2019) PENGARUH RISIKO PERIKATAN, KEMUNGKINAN KLIEN MENGALAMI KESULITAN KEUANGAN, DAN PROFESIONALISME AUDITOR TERHADAP RISIKO AUDIT YANG DAPAT DITERIMA. S1 thesis, Fakultas Ekonomi.

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Abstract

Yudhia Nur Fitriana. The Effect Of Engagement Risks, The Probability Of Clients Financial Difficulty, And Professionalism Auditors On Acceptable Audit Risk. This research aims to determine the effect of engagement risk (X1), the probability of clients financial difficulties (X2), and auditor professionalism (X3) on acceptable audit risk (Y). The data used in this research uses primary data with research questionnaires as a instruments. The sampling technique used is proportional sampling with a total sample of 53 respondents who are senior auditors working in the Public Accounting Firm in the East Jakarta. The analysis technique used is multiple regression analysis with SPSS 24 as a analys program. The results of this research stated that: (1) the engagement risk with a significance level (0.134) does not affect acceptable audit risk, (2) the probability of clients financial difficulties with significance (0.011) having a positive and significant effect on acceptable audit risk, and (3) auditor professionalism with significance (0.002) has a significant negative effect on acceptable audit risk. Keyword : Acceptable Audit Risk, Engagement Risk, The Probability of Clients Financial Difficulties, Auditor Professionalism

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